Exploring The Challenges Regarding Embezzlement of Finances by School Governing Bodies (SGBs) in Secondary Schools: A Case Study

<p>This conceptual paper sought to explore the challenges of embezzlement of finances by School Governing Bodies (SGBs) in secondary <br>schools, focusing on the nature, causes, and impacts of financial mismanagement. The main question guiding this research is: To what extent <br>do embezzlement practices by SGBs compromise the financial integrity and operational efficiency of secondary schools? A qualitative <br>approach is adopted, utilizing an extensive literature review (2018-2024) encompassing recent studies on financial misconduct and school <br>governance. An interpretive paradigm is applied to analyse the data enabling a deeper understanding of how financial mismanagement occurs <br>within school settings. The findings reveal that embezzlement by SGBs significantly disrupts the financial stability of schools, leading to <br>inadequate resource allocation and negative impacts on student learning outcomes. This study contributes to the ongoing discourse on <br>financial mismanagement in educational institutions offering valuable insights for policymakers and educational leaders seeking to resolve <br>governance issues in schools. However, the study's reliance on secondary data presents a limitation by highlighting the need for future <br>empirical research to substantiate the conceptual conclusions</p>